(2) In any year in which the ad valorem tax provided for in subsection (1) of this section is levied, the directors of the district shall prepare a budget in the form, manner and time prescribed in ORS 294.305 to 294.565 (the Local Budget Law), and in accordance therewith shall fix the amount of money to be raised by taxation for the district.
(3) Any taxes levied in any year shall be returned to the county officer, whose duty it is to extend the tax roll in the manner provided in ORS 310.060.
(4) All taxes levied by a district shall become payable at the same time and be collected by the same officer who collects county taxes, and shall be turned over to the district according to law. The county officer whose duty it is to extend the county levy shall extend the levy of the district in the same manner as city taxes are extended.
(5) Property shall be subject to sale for nonpayment of taxes levied by a district in like manner and with like effect as in the case of county and state taxes. [1981 c.918 §2; 1991 c.459 §446; 2017 c.26 §11]
Structure 2021 Oregon Revised Statutes
Volume : 15 - Water Resources, Agriculture and Food
Chapter 568 - Soil and Water Conservation; Water Quality Management
Section 568.210 - Definitions for ORS 568.210 to 568.808 and 568.900 to 568.933.
Section 568.300 - Petition for formation of district; contents; consolidation of petitions.
Section 568.310 - Notice of hearing; questions considered.
Section 568.320 - Right to be heard; subsequent notice and hearings.
Section 568.340 - Determination to not form district; subsequent petitions may be filed.
Section 568.370 - Eligible electors.
Section 568.391 - Referendum process; ballot contents; results.
Section 568.410 - Formation of district.
Section 568.420 - Certificate of formation; boundaries of district.
Section 568.431 - Petitions for inclusion of territory; conditions; referendum.
Section 568.433 - Petitions for withdrawal of territory; conditions; referendum.
Section 568.435 - Boundary change notice for taxation purposes.
Section 568.450 - Procedure for consolidating districts.
Section 568.495 - Disposition of district assets; insolvency; rules.
Section 568.520 - Petitions nominating directors; regular elections; duties of department.
Section 568.530 - Ballots; write-in votes; unfilled positions.
Section 568.542 - Payment of expenses for director election from county funds.
Section 568.565 - Procedures for changing number of directors.
Section 568.600 - Legal counsel; delegation of powers; assistance to department.
Section 568.610 - Records; audits.
Section 568.790 - County funds for personnel and other uses.
Section 568.803 - General obligation bonds; refunding bonds; special taxes.
Section 568.805 - Special assessments; improvement bonds; objections by landowners.
Section 568.806 - Ad valorem tax; budget; collection.
Section 568.807 - Electors authorizing taxation; election date.
Section 568.810 - Purpose of ORS 568.810 to 568.890; types of wind erosion.
Section 568.820 - Designation of areas by county court upon petition; description of boundaries.
Section 568.840 - Election of advisory board; meetings; members; functions.
Section 568.860 - Inspector may enter lands in district; service of notice on owner or occupant.
Section 568.870 - County court may authorize inspector to control erosion; expenses of control.
Section 568.900 - Definitions for ORS 568.900 to 568.933.
Section 568.933 - Civil penalties; availability; reductions.